IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
숫자 202207007 UILC 1362.04-00 주제 Inadvertent Terminations 출시일 02/18/2022
숫자 202207006 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 02/18/2022
숫자 202207006 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 02/18/2022
숫자 202207005 UILC 831.00-00 주제 Tax On Insurance Companies Other Than Life Insurance Companies 출시일 02/18/2022
숫자 202207004 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 02/18/2022
숫자 202207004 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 02/18/2022
숫자 202207003 UILC 9100.31-00 주제 Reg. 301.7701-3 Classification of Certain Business Entities 출시일 02/18/2022
숫자 202207002 UILC 860.00-00 주제 Deduction for Deficiency Dividends 출시일 02/18/2022
숫자 202207002 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/18/2022
숫자 202207001 UILC 1295.02-02 주제 Retroactive Elections 출시일 02/18/2022
숫자 202207000 UILC 6110.00-00 주제 Index for Public Inspection of Written Determination 출시일 02/18/2022
숫자 202206018 UILC 146.07-00 주제 Carryforward of Allocation 출시일 02/11/2022
숫자 202206018 UILC 9100.03-00 주제 Section 146; Volume Cap 출시일 02/11/2022
숫자 202206017 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 02/11/2022
숫자 202206017 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 02/11/2022
숫자 202206016 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 02/11/2022
숫자 202206015 UILC 1400Z.02-00 주제 Special Rules for Capital Gains Invested in Opportunity Zones 출시일 02/11/2022
숫자 202206014 UILC 2010.04-00 주제 Portability Election under Section 2010(c)(5)(A) 출시일 02/11/2022
숫자 202206014 UILC 9100.35-00 주제 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 출시일 02/11/2022
숫자 202206013 UILC 501.38-00 주제 Legislative and Political Propaganda Activities 출시일 02/11/2022
숫자 202206013 UILC 501.38-02 주제 Electing Expenditure Test 출시일 02/11/2022
숫자 202206013 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/11/2022
숫자 202206012 UILC 263.00-00 주제 Capital Expenditures (Deductible v. Not Deductible) 출시일 02/11/2022
숫자 202206012 UILC 9100.00-00 주제 Extension of Time for Making Certain Elections 출시일 02/11/2022
숫자 202206011 UILC 9100.02-03 주제 R and D Expenditures 출시일 02/11/2022